2012年1月,营业税改为增值税在上海试行。营业税改为增值税,主要目的是要让税制设置更科学、更合理,避免重复纳税,减轻企业负担,实现税负公平。通信业、运输业、服务业与建筑业等,在原则上均适用增值税的通常计税方法。营业税改为增值税在建筑行业中已成必然趋势,本文就营业税改为增值税对建筑业所带来的影响及对策进行了粗浅的分析探讨。 January 2012, business tax to VAT pilot in Shanghai. The main purpose of changing the business tax to value added tax is to make the taxation system more scientific and reasonable, avoid double taxation, reduce the burden on the enterprise and achieve a fair tax burden. Telecommunications, transport, services and construction are, in principle, generally taxable value-added tax methods. Business tax into VAT has become an inevitable trend in the construction industry, this article on the business tax to value added tax on the construction industry and the impact of the measures were analyzed in shallow.